The Supervisor shall reflect the “non-perc” condition or “non-buildable” status in the parcel’s valuation once proper documentation has been received for the next July 1 tax year, if the condition is not already reflected in the value. 

Lots are considered buildable until written evidence is produced on the contrary by the Health Department and/or County Permitting Office. 

Once a lot is deemed to have failed “perc” or is not buildable, the valuation should equate to a residual or excess land rate. This may be achieved by applying a significant adjustment to the homesite or by valuing the land at the appropriate excess rate for that area.

Parcels with this status must be flagged in the AAVS system under the sites and flag tab’s property characteristics section in order to be tracked. For non-perc condition, select the sewer system category and enter the Non-Perc characteristic. For non-buildable status, select the topography category and enter the “Unbuildable” characteristic.

Non-Percolation
The policy provides that the local Health Officer shall notify the Supervisor of Assessments of lots failing a “perc” test at the same time the property owner is notified of the failure.

When a parcel does not pass the “perc” test, the Supervisor should ascertain the following information from the Health Department:

1. Whether the entire parcel is involved;
2. If more than one building lot is involved;
3. Could an alternative system can be installed (i.e. sand mound system);
4. Whether the lot can be retested and the likelihood of its passage;
5. Is the lot considered non-buildable until public water and sewer is available

Non-Buildable
When a parcel is deemed to be non-buildable upon written documentation, the Supervisor should ascertain the following information from their local Permitting Office:

1. Whether the entire parcel is involved;
2. What condition exist that prohibits the construction of a dwelling (i.e. topography, flood plain, parcel size or “set-back” restrictions, right-of-way or access);
3. What is likely hood a variance would be issued that would allow construction of a dwelling
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